Interim report
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E2E Networks Limited CIN- L72900DL2009PLC341980 Uppal's Genesis A-32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044, Phone No. +91-11-4084-4964 Email: cs@e2enetworks.com, Website https://www.e2enetworks.com/ Date: October 16, 2026 To, National Stock Exchange of India Ltd. (‘the NSE’) Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai – 400 051, Maharashtra, India (Script Symbol: E2E) To, The Manager- Listing The BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 Maharashtra, India (Scrip Code: 544783) Sub: Outcome of Board Meeting of E2E Networks Limited (“the Company”) Dear Sir/Ma’am, With reference to the captioned subject, we would like to inform you that the Board of Directors of the Company at their meeting held today i.e. Friday, October 16, 2026, have inter-alia 1. Approval of Unaudited Financial Results Considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”). Copies of the aforesaid Unaudited Standalone and Consolidated Financial Results, along with the Limited Review Reports issued by the Statutory Auditors for the quarter and half year ended September 30, 2026, are enclosed herewith and marked as Annexure I. 2. Resignation of Director Took note of the resignation of Ms. Shrimati Ambastha (DIN: 08393018) Nominee of Larsen & Toubro Limited, Non-Executive Non-Independent Nominee Director of the Company, with effect from October 12, 2026. The disclosure, as required under Regulation 30 read with Para A of Part A of Schedule III of the SEBI Listing Regulations , has already been submitted with the NSE and the BSE Limited on October 12, 2026. 3. Appointment of Additional Director On the recommendation of the Nomination and Remuneration Committee and subject to the approval of the members of the Company, the Board of Directors approved the appointment of Mr. Krishnan Mahesh (DIN: 08544681), nominee of Larsen & Toubro Limited, as an Additional Director designated as a Non-Executive Non- Independent Director of the Company, with effect from October 16, 2026 , pursuant to the applicable provisions of the Companies Act, 2013, read with the rules made thereunder, and the SEBI Listing Regulations, as amended from time to time. The details for the aforesaid change in directorate as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 including brief profile of Mr. Karthik Reddy Bezawada is attached as Annexure II. The results are also being uploaded on the Company’s website at www.e2enetworks.com.
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E2E Networks Limited CIN- L72900DL2009PLC341980 Uppal's Genesis A-32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044, Phone No. +91-11-4084-4964 Email: cs@e2enetworks.com, Website https://www.e2enetworks.com/ The meeting of the Board of Directors commenced at 12:00 P.M. (IST) and concluded at 01:45 P.M (IST) This is for your information and records. Yours faithfully, For E2E Networks Limited Ronit Company Secretary & Compliance Officer Membership No.: A59215
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E2E Networks Limited Registered office: Uppal's Genesis A-32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044 CIN: L 72900DL2009PLC34:ggo Statement of unaudited standalone financial results fo r the quarter and half year ended September 30, 2026 Prepared in compliance with the Indian Accounting Standards (IND-AS) (All amounlc; in INR Lakhs, unless othenvise stated) Qu2rter Ended Fo r the Six Months Ended Year Ended Pa rticulars 30-Scp-26 30..Jun-26 30-Sep-25 30-Scp -26 30-Sep-25 31-Mar-26 Unaudited Unaudited Unaudited Unaudi,ted Unaudited Audited I Revenue from operations 22,376.43 15,675 .99 4,380.49 38,052.42 7,991.52 24,558 .01 ll Other mcome 992.87 1,142.01 830 .33 2,134.88 2,329 .90 3,400 64 Ill Total income (I+ll) 23,369.30 16,818.00 5,210.82 40,1 87.30 10,321.42 27,958.65 . IV Expenses Purchase of services and consumables 2,595 .91 2,287.55 1,440.02 4,883.46 2,867.91 6,595.13 Employee benefit expenses 1,802.46 1,099.70 756.15 2,902 .16 1,529.59 3,743.11 Depreciation and amortization expenses 7,396.83 6,064.44 4,279 .88 13,461.27 7,023 .19 16,922.69 Finance costs 1,029.57 1,005.15 199.70 2,034 .72 382.75 1,224.13 Other expenses 831.70 498.52 384 .27 1,330.22 742 .52 1,593.54 Total expenses (IV) 13,656.47 10,955.36 7,060.02 24,611.83 12,545.96 30,078.60 V Profit/(loss) before exceptional items and tax expense (ill -IV) 9,712.83 5,862.64 (1,849.20) 15,575.47 (2,224.54) (2,119.95) VI Exceptional items - - - - - VII Profit/(loss) before tax expenses (V ± VI) 9,712.83 5,862.64 (1,849.20) 15,575.47 (2,224.54) (2,119.95) vm Tax expenses (a) Current tax - - - - - - (b) Tax Expenses pertains to earlier years - - (4096) - (40.96) (40.96) (c) Deferred Tax 2,442.14 1,474.43 (462.16) 3,916 .57 (553.3 7) (522 .40) Total tax expenses 2,442.14 1,474.43 (503.12) 3,916.57 (594.33) (563.36) IX Profrt/(loss) for the period/year after tax (Vil± VIII) 7,270.69 4388.21 (1,346.08) 11,658.90 (1,630.21) ( 1,556.59) X Other Comprehensive Income (i) Items that will not be reclassified to profit or loss (56.08) (505 .01) (154.51) (561.09) (266 .14) 125.47 (ii) Income tax relating to items that wili not be reclassified to profit or loss 14.11 127.10 38.13 141.21 66.98 (3 1.58) Other comprehensive income, net of tax (41.97) (377.91) (116.38) (419.88) (199.16) 93.89 Xl Toi!!I ~9mprehen,iv~ .irH,9m~ ax± Xl 7,l2Pl 4,!110.3() (J, 46,U~) 1}~;¼9.02 (1,829 .37) (1,49PO) Paid up Equity Share Capital (Face value of Rs. 1/- each) 2,055 .65 Other Equity 1,66,449.53 xn E~rnings n~r ~q~ity sh~re l ) Basic earnings per share 3.54 2.14 (0.67) 5.67 (0.82) (0.78) 2) Diluted earnings per share 3.48 2.10 (0.66) 5.58 (0.80) (0.76) See accompanying notes to financial results. Notes: I The standalone financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by Mirusl!y of Corporate Affairs Pursuant to section 133 of the Companies Act, 2013 and in tenns of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. 2 The above unaudited standalone financial results for quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on October l 6, 2026.The Statutory Auditors have expressed an unmodified review conclusion on these standalone financial results. 3 The requirement of Ind AS- I 08 "Operating Seo.,ments" is not applicable to the company as it is engaged in single business segment. 4 B~sic & Diluted eaming/(lo~s) per shan; is not annualised for the quarter and half year ende<j Septemher 30, 2026, September 30, 2025 and f<>r quarter ended June 30, 2026. 5 The figures of the previous periods have been regrouped, wherever necessary, to correspond with the current period. 6 The Company incorporated Sovcloud Technologies Limited as its wholly owned subsidiary in India on June I 7, 2026. The subsidiary has not commenced its business operations as at September 30, 2026 . Further, as at September 30, 2026, the Company does not have any associate or joint venture. For E2E NETWORKS LIMITED For and on beb:alf of the board of directors E2E Networks Limited ~JY)~ Srishti Baweja Director Place: Noida Whole Time Direcl.or Date: October I 6, 2026 DIN: 08057000 Annexure-I
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E2E Networks Limited Registered oftice: Uppal's Genesis A0 32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044 CIN: L72900DL2009PLC341980 Statement of Unaudited Standalone Balance Sheet as at September 30, 2026 (A ll amount s in INR Lakhs, unless otherw ise slated) Particulars As at September 30, 2026 As at March 31, 2026 ASSETS Non-current as.sets Property, plant and equipment 1,48,565 .98 96,315.58 Capital work-in-progress - 53,344 .76 Right of use asset 4,578.43 5,574.65 Other Intangible assets 1,350.11 1,665 .85 Financial Asset (i) Tnve~inwnt l.00 - (ii) Other financial assets 790 .13 4,384.51 Non-current tax assets (net) 1,489 .87 541.41 Other non-current assets 10,260.40 10,135.40 Total Non-Current assets 1,67,035.92 1,71,962. 16 Current assets Financia l assets - (i) Trade receivables 2,853.47 1,711.83 (ii) Cash and cash equivalents 59,940 .51 32,157.10 (iii) Other Bank Balances 13,498 .61 4,436.18 (iv) Other financial assets 1,461.09 1,513.52 Other current assets 19,275.31 21 ,029.49 Total Current as.sets 97,028.99 60,848 .12 Total assets 2,64,064.91 2,32,810.28 EQUJTY AND LJAJHLJTIBS Equity Equity share capital 2,055 .65 2,055.65 Other equity 1,78,353.33 1,66449 .53 Total Equity t,80,408.98 1,68,505 .18 LIABILITlES Non-Current liabilities Financial liabilities (i) Borrowings 39,162 .37 8,004.05 (ii) Lease liability 3,018.45 3,798.34 Provisions 171.41 165.72 Deferred tax liability (net) 5,578.53 1,803.18 Total Non-Current liabilities 4.7,930. 76 13;771.29 Current liabilities Financial liabilities (i) Borrowings 5,875 .98 2,316.25 (ii) Lease liability 1,658.22 1,790.11 (iii) Trade payables a. Total outstanding dues of micro enterprises and small enterprises 1.15 8.88 b. Total outstanding dues of cred itors other than micro enterprises and small enterprises 1,518.20 1,255 .74 (iv) Other financial liabilities 11,951.22 4'.l,423 .68 Provisions 5.50 4.95 Other current liabilities 14,714 .90 1,734.20 Total Current liabilities 35,725 .17 50,533.81 Total equity and liabilities 2,64,064 .91 2,32,8 I0.28 See accompanying notes to results For and on behalf of the board of directors E2F~~iN~WORKS LIMITED 0-1~k Srishti Baweja Director Place: Noida Whole Time Director Date: October 16. 2026 DlN : 08057 000
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E2E Networks Limited Registered office: Uppal's Genesis A.J2, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044 CIN: L72900DL2009PLC341980 Statement of Unaudited Standa lone Cash Flows for the Half Year ended September 30, 2026 (All amounls are il1 INR I.okhs, unless othenvise sta ted) Particulars For the half year ended For the year ended 'Sentem ber 30 2026 Marc h 31 2026 A. Cash flow from oper 1 ating activities Profit/ (loss) befort tax 15,575.48 (2,119.95) Adjustments for: Depreciation of property, plant and equipment 12,3 l 1.19 14,694.72 Depredation on right of use asset 1,032.22 2,112.37 Amortization of intangible assets 117.85 115.60 Interest income (458.64) (2,652.11 ) Employee stock compensation expenses 654.62 279.84 Loss / (Profit) on sale of property, plant and equipment (518.49) (6.59) lmpairem ent allowance of credit impaired trade receivables 84.84 54.12 I nteresl expense on lease liability 260.92 596.46 Interest expenses 1,726.18 587.15 Operating profit before working capital changes 30,786 .17 13,661.61 Movements in working capital : (Decrease)/lncrease in trade payables 254.72 550.09 (Decrease)/lncrease in other current liabilities 12.980.70 981.40 (Decrease)/lncrease in other financial liabilities 482.45 223.28 (lncrease)/Decrease in trade receivables (1,226 .48) (791.01) (lncrease)/Decrease in other current assets (2,615.49) (1,299.74) (lncreaseJ/Decrease in non.-current assets (125.00) - (Increase)/Decrease in other financial assets 51.16 (1 ,142.58) (Decrcasc)/lncrcasc in provisions 9.23 71.90 Cash generated from operations 40,597.46 12,254.95 Direct taxes paid (net of refunds) (948.46) (49.27) Net cash flow from upel'"ating activities (A) 39,649.00 12,205.66 B, Cash flows from investing activities Purchase of fixed assets, including intangible assets under development (39,359.21) (1,26,245.03) Advance given for purchase of fixed assets (2.601.02) - !:,.vestment in subsidiary company (1.00) . Proceeds from sale of fixed assets 996.57 8.72 Redemption of / (Investment in) bank deposits(net) (5,456.31) 80,712.50 Interest received 458.64 2,652.11 Net cash (used in) investing activities (B) (45,962.33) (42,871.70) C. Cash flows from financing activities Proceeds from issuance of equity shares through preferential allotrncnt(including securities premiwn) - 10,405.97 Receipt for exercising Employees stock option 13.61 5.39 A vailment of borrowings 34,845.78 9,69.1.29 Repayment ofborrmvings {208.75) (622.95) Payment of rental lease obligation ' 1, 172.28 (2,437.53) Interest paid (1,726.18) (587. 15) Net cash from/( used in) financing activities (C) 34,096.74 16,455.02 Net increase/(dccrease) in cash and cash equivalents (A+ B + C) 27,783.41 (14,211.02) Cash and cash equivalents at the bel!inning of the period 32,157.10 46,368.12 Cash and cash equivalents st the end of the period 59,940.51 32,157.10 Components of cash and cash equivalents: - With banks- on current account 5,734.29 4,269.31 - Balance with Payment Gateway 88.20 213.48 - Deposits with ori!tinal maturity of less than 3 months 54,118.02 27,674.31 Cash and cash equiva lents at the end of the period 59,940.51 32,157.10 For EQ~0 N<EifoW<©R~SckiHv1 !TED E2E Networks Limited ~J~ · Srishti Baweja Director Place: Noida Whole Time Director Date: October 16, 2026 DIN: 08057000
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G S A & Associates LLP Chartered Accountants - -------------------------------------------------------------------------------------------------------------------------------- Head Office: - 16 DDA Flats, GF, Panchsheel Shivalik Mor, Near Malviya Nagar, New Delhi-110017 Tele- 011-41811888, 7862099205 Email ID- admin@gsa.net.in LLP registration No. AAS-8863 (Formerly known as GSA & Associates) Branches at Gurugram and Akhnoor (Jammu) Independent Auditor’s Review Report on Unaudited Financial Results pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended of E2E Networks Limited for the quarter and half year ended 30th September 2026 To The Board of Directors E2E Networks Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of E2E Networks Limited (“the Company”) for the quarter and half year ended 30th September, 2026 (“the Statement”) being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the Listing Regulations, 2015”) (as amended). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34) as prescribed under section 133 of the Companies Act, 2013 read with the relevant Rules issued thereunder and other accounting principles generally accepted in India is the responsibility of the Company’s management and has been approved by the Board of Directors of the Company. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement of Standalone Unaudited Financial Results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other recognized accounting practices and policies generally accepted in India has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 (as amended) including the manner in which it is to be disclosed, or that it contains any material misstatement. UDIN – 26529619CUHCXR4856 For GSA & Associates LLP Chartered Accountants Firm Registration No.: 000257N/N500339 Tanuj Chugh Partner Membership No. 529619 Place: New Delhi Date: 16th October 2026
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E2E Networks Limited Registered office: Uppa l's Gene..~is A-32, Block Bt Mohan Cooperative Industria l Estate , Badarp ur, New Delhi 110044 CIN: L7i9000L2009i'LC34191i0 Statement of unaudited consolidated financia l resu lts for the quarter and half year ended September 30, 2026 Prepared in complia nce with the Indian Accounting Standa rds (IND-AS) (All amounts in 1NR Lakhs, unless otherwise stated) QuanerEndtd For the Six M9nths Ended Year Ended Pa rticulars 30-Sep-26 30-,Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 Una udited Unaudited Unaudited Una udited Ullauditcd Audited I Revenue from operations 22,376.43 15,675.99 4,380.49 38,052.42 7,991.52 24,558.01 II Oth~rincome 99. .~7 1.14;?.Ql ~JQ.JJ VJ•\.~8 I 2,329.90 3.4QfJ.64 III Total income (l+IJ) 23,369.30 16,81 8.00 5,210.82 40,187.30 10,321.42 27,958.65 IV Expense., Purchase of services and consumables 2,595.91 2,287.55 1,440.02 4,883.46 2,867.91 6,595.13 Employee benefit expenses 1,802.46 1,099.70 756.IS 2,902 .16 1,529.59 3,743.11 Deprecialion and amortization expenses 7,396.83 6,064.44 4,279.88 13,46 1.27 7,023.19 16,922.69 Finance costs 1,029.57 1,005.15 199.70 2,034.72 382.75 1,224.13 Other expenses 831.92 498.52 384.27 1,330.44 742.52 1,593.54 Total expenses (IV} -- 13_,656.6~ 1.0,955~6 7,060.02 - 24,612.05 12,~5 .96 30,078.60 V Profiti(Joss) before exceptio nal items and tax expense (OJ-IV) 9,712.61 5,862.64 (1,849.20) 15,575.25 (2,224.54) (2,119.95) VI Exceptional items - - - - - - VII Profit/Ooss) before tax expenses (V ± VI) 9,712.61 5,862.64 (1,849.20) 15,575.25 (2,224.54) (2,119.95) Vlll Tax expenses (a) Current tax - - - - (b) Tax Expenses pertains to earlier years - - (40.96) - (40.96) (40.96) (c) Deferred Tax 2,442.14 1,474.43 (462 16) 3,916.57 (553 .37) (522.40) Total tax expenses 2,442.14 1,474.43 (503.12 3,916.57 (594.33) (563.36) IX Profit/(loss) for the period/year arter ts• (VU ± VIll) 7,270.47 4388.21 (1,346.08) 11,658.68 (1,630.21) (1,556.59) X Other Com prehensiv~ Income (i) Items that will not be reclassified to profit or loss (56.08) (505.01) (154.5 1) (561.09) (266.14) 125.47 (ii) Income tax relating to items that will not be reclassified to profit or loss 14.11 127.10 38. 13 141.21 66.98 (31.58) Other comprehensive income, net of W (41.97) (377.91) (116.38) (419.88) (199.16) 93.89 XI Tota l comp rehe nsive income (IX± X) 7,228.50 4,010.30 (1 ,462.46) 11 ,238.80 (1,829.37) (1,462.70) Paid up Equity Share Capital (Face value of Rs. II-each) 2,055.65 Other Equity l ,66,449.53 XII Earnings per equity share I) Basic earnings per share 3.54 2."14 (0.67) 5.67 (0.82) (0.78) 2) Diluted earnings oer share 3.48 2.10 (0.66) 5.58 (0.80) (0.76) See accompanvin~ notes to fi nancial results. Notes: I The Consolidated financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs Pursuant to section 133 of the Companies Act, 20 13 and in terms of Regulation 33 of the SEBJ (Listing Obligations and Disclosure Requirements) Regulations 201 S. 2 l11e above unaudited consolidated financial results for the quarter ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on October 16, 2026.The Statutory Auditors have expressed an unmodified review conclusion on these financial results. 3 The requirement of Ind AS- I 08 "Operating Segments" is not applicable to the group as it is engaged in single business segment 4 Basic & Diluted earning/(loss) per share is not annualised for the quarter and half year ended September 30. 2026, September 30, 2025 and for quarter ended June 30, 2026. 5 The figures of the previous periods have been regrouped, wherever necessary, to correspond with the current period. 6 The wholly owned subsidiary was incorporated on June 17, 2026 and had not commenced its business operations as at September 30, 2026 . Further, the comparative consolidated financial figures for the quarter ended September 30, 2025 and June 30, 2026 and tl,e year ended March 31, 2026 are the standalone financial figures of the Holding Comp'\'l'or E2 §: N El-VI/ 0 R l<S LIMITED For and on behalf of the boa·rd of di"rcctors s-'nJ 'h)< .E2E Networks Limited Srishti Baweja Director Place: Noida Whole Time Director DMe: October I 6, 2026 DIN: 08057000
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E2E Networks Limited Registered office: U1111al's Genesis A-32, Block 8, Moh:in C<1<1perative Industrial Estate, Badarpur, New Delhi li0044 CIN : L72900DL2009PLC341980 Statement of Unaudited Consolidated Balance Sheet as at September 30, 2026 i(A/1 amounts in INR Lakhs unless otherwise stated) Particulars As at September 30, 2026 As at March 31, 2026 ASSETS Non-current assets Property, plant and equipment 1,48,565. 98 96.315,58 Capital work-in-progress - 53,344.76 Right of use asset 4,578.43 5,574.65 Other futangible assets l ,350.1 l i ,665 85 Financial Asset (i) Other financial assets 790.13 4,384.51 Non-current tax assets (net) 1,489.87 541.41 Otl1er non-cwre!lt assets 10,260 .40 I 0,135.40 Total Non-Current assets 1,67,034.92 1,71,962.16 Current assets Financial assets (i) Trade receivables 2,853.47 1,711.83 (ii) Cash and cash equivalents 59,941.51 32,157.10 (iii) Other Bank Balance s 13,498.61 4,436.18 (iv) Other financial assets 1,461.09 l, 513.52 Other current assets 19,275.41 - 2 l ,029.tl9 Total Current assets 97,030.09 60,848 .12 Total assets 2,64,065 .01 2,32,810.28 EQUITY AND LIABILITlliS Equity Equity share capital 2,055.65 2,055.65 Other equity 1,78,353.11 1,66,449.53 Total Equity 1,80,408. 76 1,68,SOS.18 LIABILITIES Non-Current liabilities Financial liabilities (i) Borrowil!gs 39,162.,P 8,004.05 (ii) Lease liability 3,018.45 3,798.34 lProvisions 171.41 165.72 Defened tax liability (net) 5;578.53 1,803.18 Total Non-Cur, ·ent liabilities 47,930.76 13,771.29 Current liabilities Financia l liabilities (i) B01rnwings 5,875.98 2,3i6 .25 (ii) Lease liability 1,658.22 1,790.1 1 (iii) Trade payables a. Total outstanding dues of micro enterprises and small enterprises 1.15 8.88 b. Total outstanding dues of creditors other than micro enterprises and small enterprises 1,518.52 1,255.74 (iv) Other financial liabilities 11 ,951.22 43,423 .68 Provisions 5.50 4.95 Other current liabilities 14,714.90 1,734.20 Total Current liabilities 35,725 .49 50,533.81 Total equity and liabilities 2,64,06S.O 1 2,32,810.28 See accompanying notes to results ~~ ~Q£.j;j 1 6i~Wc5R°Ksl 0 irv1 !TED SY1Jh~· Srishti Baweja Oirector Place: Naida Whole Time Director Date: October 16. 2026 DCN: 08057000
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E2E Networks Limited Rfgisttn!d office: Uppal's Genesis AM321 Blm:k B, Mohan Coo~rntive Industrial Estate, Badarpur, New Delhi 110044 CIN: L 72900DL2009PLC341980 State ment of Unaudited Consolidated Cash Flows for the Half Yea r ended September 30, 2026 (All a)no,m/s are ln-INR Lakhs. u/1/ess othenvise slated) Particulars For the half year ended For the. year ended Sentember 30 2026 March 31, 2026 A. Cas h now from operating activ ities Profit / (loss) before tax 15,575,2 6 (2,119.95) Adjustments for: Depreciation of propert}\ plant and equipment 12,3 I 1.19 14,694.72 Depreciation on right of use asset 1,032.22 2,112.37 Amortization of inta_ngible assets 1-17.85 !15 .60 interest income (458.64) (2,65211) Employee stock compensation expenses 654.62 279.84 Loss / (Profit) on sale of property, plant and equipment (518.49) (6.59) Impairement allowartce of credit impaired trade receivables 84.84 S4.12 Interest expense on lease liability 260.92 S96.46 Interest expenses 1,726.18 587.1S Operating profit before working capital changes 30,785.95 13,661.61 Movements in working capital : (Decrease)/lncrease in trade payables 25S.05 SS0.09 (Decrease)/Increase in other current liabilities 12,980.70 981.40 (Dccreasc)/Jncreasc in other financial liabilities 482.4S 223.28 (Increase)/Dec rease in trade receivables (1,226.48) (791.01) (Increase)/Decrease in other current assets (2,615.59) (1 ,299.74) (lncrease)/Decrease lo non-current assets (125.00) (Increase }!Decrease in other financial assets S1.16 (1 , 142.58) (Uecrease)/lncrease in provisions 9.23 71.90 Cas h generated from operations 40,597.47 12,254,95 Direct taxes paid (net of refunds) (948.46) (49.27) Net cash flow from operating activities (A) 39,649.01 12,205.68 B. Cash flows from investing activities Purchase of fixed assets, including intangible assets under development (39,359.2 I) ( I ,26,245.03) Advance given for purchase of fixed. assets (2,601.02) Investment in subsidiary company - - Proceeds from sale of fixed assets 996.57 8.72 Redemption of / (Inveslment in) bank deposits (net) (5,456.31) 80,712.50 Interest received 458.64 2,652.11 Net cash (used in) investiniz activities (B) (45,961.33) (42,87 J.70) C. Cash flows from financing activities Proceeds from issuance of equity shares through preferential allot'ment(including securities premium) - 10,405.97 Receipt for exercising Employees stock option 13.61 5.39 Availment of borrowings 34,845.78 9,691.29 Repayment of borrowings (208.76) (622.95) Payment of rental lease obligation 1,172.28 (2,437.53) Interest paid (1,726.18) (587.1 ,) Net cash from/(used in) financing activities (C) 34,096. 73 16,455.02 Net increase/(decrease) in cash and cash equivalents (A + 8 + C) 27,784.41 (14,211.02) Cash and cash equivalents at the beginning of the period 32, 157.10 46,368.12 Cas h- and cash equivalents at the end of the period 59,941.51 32,157.1 0 Com pon ents of cash and cash equn·alents: - With banks- on current account 5,735.29 4,269.31 - Balance with Payment Gateway 88.20 213.48 - Deoosits with oriszinal maturitv of less than 3 months 54,11 8.02 27,674.31 Cash and cash equivalents at the end of the period 59,941.51 32,157,10 For s.i~d~&I~R.B. ~Jm!fv1 1TED E2E Networks Limited ~Jhh . SrishtiBaweja Director Place: Naida Whole Time Director Date: October 16, 2026 DIN: 08057000
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G S A & Associates LLP Chartered Accountants - -------------------------------------------------------------------------------------------------------------------------------- Head Office: - 16 DDA Flats, GF, Panchsheel Shivalik Mor, Near Malviya Nagar, New Delhi-110017 Tele- 011-41811888, 7862099205 Email ID- admin@gsa.net.in LLP registration No. AAS-8863 (Formerly known as GSA & Associates) Branches at Gurugram and Akhnoor (Jammu) Independent Auditor’s Review Report on Unaudited Financial Results pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended of E2E Networks Limited for the quarter and half year ended 30th September 2026 To The Board of Directors E2E Networks Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of E2E Networks Limited (“the Holding Company”) and its subsidiary (Holding company and its subsidiary together referred to as “the Group” for the quarter and half year ended ended 30th September, 2026 (“the Statement”) being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the Listing Regulations, 2015”) (as amended). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34) as prescribed under section 133 of the Companies Act, 2013 read with the relevant Rules issued thereunder and other accounting principles generally accepted in India is the responsibility of the Holding Company’s management and has been approved by the Board of Directors of the Company. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We have performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable
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4. The Statement includes the result of M/s. Sovcloud Technologies Limited, a wholly owned subsidiary of the Holding Company. Financial results of the Subsidiary company are also reviewed by us on which we have issued an unmodified review conclusion dated October 16, 2026. 5. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement of Consolidated Unaudited Financial Results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other recognized accounting practices and policies generally accepted in India has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 (as amended) including the manner in which it is to be disclosed, or that it contains any material misstatement. UDIN – 26529619KPPRGW2139 For GSA & Associates LLP Chartered Accountants Firm Registration No.: 000257N/N500339 Tanuj Chugh Partner Membership No. 529619 Place: New Delhi Date: 16th October 2026
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E2E Networks Limited CIN- L72900DL2009PLC341980 Uppal's Genesis A-32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044, Phone No. +91-11-4084-4964 Email: cs@e2enetworks.com, Website https://www.e2enetworks.com/ Annexure-II RELEVANT DETAILS AS REQUIRED UNDER REGULATION 30 READ WITH SCHEDULE III OF THE SEBI LISTING REGULATIONS (AS APPLICABLE) AND SEBI MASTER CIRCULAR BEARING REF. NO. SEBI/HO/CFD/ POD2/CIR/P/0155 DATED S. No. Particulars Details 1. Name Mr. Krishnan Mahesh (DIN: 08544681) 2. Reason for change viz. appointment Appointment 3. Date of appointment & term of appointment Appointed as an Additional Non -Executive Non- Independent Director with effect from 16th October 2026, subject to approval of shareholders of the Company. Post shareholders’ approval, he shall be liable to retire by rotation. 4. Disclosure of relationships between directors Mr. Prashant Chiranjive Jain and Mr. Krishnan Mahesh are both nominee directors representing Larsen & Toubro Limited. Other than the aforesaid, Mr. Krishnan Mahesh is not related to any of the other Directors of the Company. 5. Brief Profile Mr. Krishnan M ahesh currently leads M&A and L&T Innovation Fund at Larsen & Toubro, a diversified conglomerate into Construction, Hi - tech Manufacturing, Services and Technology. He works closely with the CMD, Group CFO, whole time Directors and other senior business leaders to originate and execute M&A deals, joint ventures and to help kick off new businesses. He has oversight of the L&T Innovation Fund which invests in deep tech startups that are adjacent to L&T’s businesses. After joining L&T in May 2020, Mr. Mahesh has led the completion of many transactions. Key transactions include the merger of LTI & Mindtree; divestment of non -core businesses like Nabha Power, Hyderabad Metro, Singoli-Bhatwari Hydro-Electric Project and L&T Infra Engineering; and the acquisition of Siliconch and investment in E2E Networks. As an Investment Banker, Mr. Mahesh has worked with Edelweiss Capital, Morgan Stanley among others. Mr. Mahesh has originated and successfully executed large Mergers & Acquisitions (M&A), Private Equity (PE),
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E2E Networks Limited CIN- L72900DL2009PLC341980 Uppal's Genesis A-32, Block B, Mohan Cooperative Industrial Estate, Badarpur, New Delhi 110044, Phone No. +91-11-4084-4964 Email: cs@e2enetworks.com, Website https://www.e2enetworks.com/ structured financing, distress M&A and capital market transactions for a varied set of clients. Before entering the domain of M&A and investments, Mr. Mahesh has played business development and commercial roles with leading companies like PowerGen UK & Royal Dutch Shell. He has negotiated and closed infrastructure concessions, related long -term contracts and project financing. Mr. Mahesh completed his PGDM from IIM Ahmedabad in 1994 and received his B.Com from Madras University in 1992. 6. Information as required under NSE circular no. NSE/CML/2018/24 dated June 20, 2018 Mr. Krishnan Mahesh is not debarred from holding the office of Director by virtue of any Order passed by the Securities and Exchange Board of India or any other such authority.